The Mantanani Islands form a small group of three islands off the north-west coast of the state of Sabah, Malaysia, opposite the town of Kota Belud, in northern Borneo. The largest island is Mantanani Besar; the other two are Mantanani Kecil and Lungisan. It is a popular site for recreational diving as being known for its dugongs. The name of the island is a compound of Ubian word "manta" and "Nani".